(11)This Decision aims to facilitate effective cooperation between the competent authorities of the Member States and that of the United Kingdom. Its purpose is to enable those authorities to exercise their functions of public oversight, external quality assurance and investigations and, at the same time, to protect the rights of the parties concerned. Where a competent authority of a Member State decides to enter into working arrangements on the basis of reciprocity with the competent authority of the United Kingdom to enable the transfer of audit working papers and other documents held by statutory auditors or audit firms and of inspection or investigation reports, the Member State concerned is obliged to communicate to the Commission the reciprocal working arrangements concluded between those authorities to enable the Commission to assess whether such cooperation complies with Article 47 of Directive 2006/43/EC.